Ruling passed by Authority for Advance Rulings Customs , Central Excise & Service Tax. The Authority for Advance Rulings consists of a Chairman who is a retired Judge of the Supreme court and two members of the rank of Additional Secretary to the Government of India, one each from the Indian Revenue Service and the Indian Legal Service.
Goods and Services Tax : Scenario-wise analysis of GST on business canteen services covering ITC, employee recovery, contractor supply, and statutory oblig...
Goods and Services Tax : The ruling examines the composition of lime products and holds that impurities of 10–15% place them under Heading 2522. The Auth...
Goods and Services Tax : Gujarat AAAR rules ITC from one business can offset GST on unrelated output supplies under a single registration, emphasizing fung...
Goods and Services Tax : जीएसटी के तहत एडवांस रूलिंग (AAR) की प्रक्रिया, प्रा...
CA, CS, CMA : Stay informed on India's latest regulatory changes from June 16-22, 2025. This summary covers Income Tax exemptions, GST amendment...
Goods and Services Tax : New functionality to search for GST Advance Ruling Orders issued by Authority / Appellate Authority for Advance Ruling on GST Por...
Goods and Services Tax : Authority for Advance Ruling (AAR) constituted under the provisions of a SGST/ UTGST Act, in terms of the provisions of Section 96...
Goods and Services Tax : The Kerala AAR held that advance ruling applications cannot be based on hypothetical scenarios or academic questions. The Authorit...
Goods and Services Tax : The Kerala AAR held that medicines, consumables, room rent, and ancillary services provided during inpatient treatment form part o...
Goods and Services Tax : Kerala AAR held that used gunny bags sold after cattle feed manufacturing are reusable packing bags under HSN 6305 and not scrap. ...
Goods and Services Tax : The Kerala AAR rejected an advance ruling application after noting that the issue of GST applicability on member transactions had ...
Goods and Services Tax : The Authority ruled that the President and Members of the statutory temple board are not “directors” under GST notifications. ...
Goods and Services Tax : Maharashtra Goods and Services Tax Authority makes changes in its lineup, appointing Shri. Ajaykumar Vaman Bonde as a member of Ad...
Goods and Services Tax : Mr. Rajiv Ranjan has been appointed as member of Maharashtra Advance Ruling Authority in the place of Mr. Rajiv Magoo. FINANCE DEP...
Goods and Services Tax : Governor of Himachal Pradesh, in supersession of this department’s notification of even No. dated 14.09.2020, published in the e...
Goods and Services Tax : Governor of Delhi under Delhi Goods and Services Tax Act, 2017, is pleased to reconstitute the Delhi Authority for Advance Ruling...
Goods and Services Tax : Shri. Rajiv Magoo, Joint Commissioner of Central Tax has been appointed as member of Maharashtra GST Advance Ruling Committee in t...
Tamil Nadu AAR rules on GST liability for K L N Sourashtra College providing hostel and food services to another higher education institution under a B2B contract, concluding the supplies are taxable at 18%.
AAR rejected applicant’s plea on classification and exemption for bio-mining services, citing Section 98(2) which bars admission when proceedings on same issue are already underway.
Tamil Nadu AAR ruled that refined rice bran oil, even if marketed as ‘lamp oil,’ retains its classification under HSN 1515 90 40 and attracts the applicable GST rate, as classification depends on essential character.
Tamil Nadu AAR ruled that ONGC’s Minimum Guaranteed Off-take (MGO) charges, levied on GAIL for short-lifting gas, are liquidated damages for breach, not liable to GST.
CAAR Delhi held that Nuclease-Free Water, being of similar purity as distilled water, is classifiable under CTH 28539010. It rejected earlier classification as certified reference material under 3822, terming it a bona fide error.
CAAR Delhi held that Motorola TLK 100, TLK 110, and TLK 150 PoC devices are push-button telephones under Tariff Item 8517 1810, rejecting classification as general communication apparatus.
CAAR Delhi held that both Air Start and Air Conditioning Units, designed exclusively for aircraft servicing, are classifiable under Heading 8807 as aircraft parts, not general machinery.
CAAR Delhi held that decorative PVC, PS, and PU wall panels used for interior decoration are classifiable under Heading 3921 as plastic sheets, not builders’ ware under Heading 3925.
CAAR Delhi held that SFP and similar transceiver modules are integral parts of network equipment, not standalone machines, and thus qualify for classification under 8517 79 90 with nil BCD under Notification No. 57/2017-Customs.
CAAR Mumbai classifies imported bamboo pulp paper products and wooden tableware under relevant HSN codes, clarifying distinction between finished and stock items.
